The five states with the lowest state and local tax burden:5. Wyoming residents pay 7.8% of their income on state and local taxes. The state collects $3.48 billion (5th lowest) in total state and local taxes. Residents pay 33.1% (2nd lowest) of the total taxes and non-residents pay 66.9% (2nd highest). The oil and gas industry provided $1.9 billion to state coffers in fiscal 2010. Photo of Missouri River in Helena, Mont., by Matt Volz, AP

4. Louisiana residents pay 7.8% of their income to state and local taxes. The state collects $16.15 billion (24th highest) in total state and local taxes. Residents pay 53.1% (4th lowest) of the total taxes and non-residents pay 49.6% (4th highest). Photo of Bourbon Street in New Orleans by Rusty Costanza, Getty Images

3. Tennessee residents pay 7.7% of their income to state and local taxes. The state collects $18.24 billion (23rd highest) in total state and local taxes. Residents pay 63.2% (13th lowest) of the total taxes and non-residents pay 36.8% (13th highest). Photo of the Grand Ole Opry by Chris Hollo

2. South Dakota residents pay 7.6% of their income to state and local taxes. The state collects $2.58 billion (the lowest) in total state and local taxes. Residents pay 57.0% (8th lowest) of the total taxes and non-residents pay 43.0% (8th highest). Photo of Mt.Rushmore National Monument in South Dakota

1. Alaska residents pay just 7.0% of their income to state and local taxes, the lowest in the nation. The state collects $6.17 billion (11th lowest) in total state and local taxes. Residents pay 24.5% (the lowest) of the total taxes and non-residents pay 75.5% (the highest).Oil taxes made up the vast majority of the state's revenue collection, amounting to $6.2 billion in 2010. Photo of Mendenhall Lake, in Juneau, Alaska, by Becky Bohrer, AP

The five states with the highest state and local tax burden:5. Wisconsin residents pay 11.1% of their income on state and local taxes. The state collects $24.39 billion (16th highest) in total state and local taxes. Residents pay 77.7% (8th highest) of the total taxes and non-residents pay 22.3% (8th lowest). Photo of Green Bay Packers fans by Marcio Jose Sanchez, AP

The bridge, dating to 1937, is both a work of art and civil engineering masterpiece. Photo of Golden Gate bridge in San Francisco by Kirby Lee, US PRESSWIRE

3. Connecticut residents pay 12.3% of their income on state and local taxes. The state collects $21.41 billion (19th highest) in total state and local taxes. Residents pay 80.7% (4th highest) of the total taxes and non-residents pay 19.3% (4th lowest). Photo of Yale University in New Haven, Conn., by Bob Child, AP

2. New Jersey residents pay 12.4% of their income on state and local taxes. The state collects $51.10 billion (7th highest) in total state and local taxes. Residents pay 81.4% (3rd highest) of the total taxes and non-residents pay 18.6% (3rd lowest). Photo of the boardwalk in Atlantic City, N.J., by Eileen Blass, USA TODAY

1. New York residents pay 12.8% of their income on state and local taxes, the highest int he nation in 2010. The state collects $136.24 billion (2nd highest) in total state and local taxes. Residents pay 73.3% (19th highest) of the total taxes and non-residents pay 26.7% (19th lowest).
Photo of New York City skyline by Afton Almaraz, Getty Images